U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced
Primary HTS Code
3923.21.0090
$234.4M monthly imports
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Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of bags and valves from Italy.
NY 863789 June 18, 1991 CLA-2-39:S:N:N3G:221 863789 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000; 7612.90.1090; 8481.30.9000 Mr. John A. Slagle Wolf D. Barth Co., Inc. 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of bags and valves from Italy. Dear Mr. Slagle: In your letter dated May 22, 1991, on behalf of Fres-Co. Systems USA, you requested a tariff classification ruling. The bags are used to package coffee. There are two different types of bags. One bag is composed of plastics. The second bag is composed of aluminum foil with a thin plastic coating on the exterior surface. The bags have plastic valves which expel carbon dioxide from the bag without letting oxygen into the bag. The valves will also be imported separately from the bags. The applicable subheading for the plastic bags, when composed of polymers of ethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the plastic bags, when composed of polymers other than ethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the aluminum bags coated with plastic will be 7612.90.1090, HTS, which provides for aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquified gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, other. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the valves, when imported separately from the bags, will be 8481.30.9000, HTS, which provides for taps, cocks, valves and similar appliances...check valves, other. The rate of duty will be 4.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport